2022 (3) TMI 878

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.....S. VISWANETHRA RAVI, J.M. : This appeal by the assessee against the order dated 23-04-2018 passed by the CIT(A)-6, Pune for A.Y. 2012-13. 2. We find no representation on behalf of the assessee nor filed any application seeking any adjournment. The assessee was absent, therefore, we proceed to hear the learned Departmental Representative after perusing the material available on record. 3.....

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....ked the assessee to justify the said expenditure with support of documentary evidence. We note that the assessee could not produce any concrete evidence against the said payment vide para 3.4 as noted by the A.O in his order. In the absence of relevant evidence, the A.O added the said amount to the total income of the assessee and being aggrieved with the addition made by the A.O, the assessee cha....

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....nce in support of the contention regarding payment of commission and there was no opportunity for him in the first appellate proceedings. Admittedly, the CIT(A) did not dispose of the appeal on merits, but however, he disposed of the case as discussed above, ex parte of assessee. Under sub-section (6) of section 250, the CIT(A) is expected to decide the appeal with reasons determining the points t....